Title
Le Manuel de Rfrence des Pratiques du SYSCOHADA Rvis annexs des normes IFRS et IPSAS (French Edition),Used
Delivery time: 8-12 business days (International)
Une norme comptable est un texte qui sattache dfinir le sens des concepts fondamentaux de la comptabilit et indiquer la manire dontil convient de sy prendre pour traiter convenablement une transaction sur le plan comptable. Toute norme comptable comporte trois volets : Les oprations que lon comptabilise et que lon reconnat dans le bilan et le compte de rsultat ; la manire donton value ou mesure les actifs et passifs ; les informations complmentaires qui sont donnes pour expliquer les comptes. De mme, en comptabilit financire nous avons deux composantes, une composante thorique appel le cadre conceptuel et une composante technique appel la thorie des comptes. LActe Uniforme sur le Droit Comptable et lInformation Financire (AUDCIF) auquel, est annex le Systme Comptable OHADA (SYSCOHADA) adopt le 26 janvier 2017 et en vigueur depuis le 1er janvier 2018, a eu lavantage technique cette foisci de prendre en compte les deux composantes susindiques. Dsormais, cest un nouveau systme comptable dot dun cadre conceptuel propre et des meilleures pratiques ncessaires pour amliorer le traitement comptable et la prsentation des tats financiers. Ce nouveau cadre comptable vient ainsi renforcer la fiabilit et la pertinence de linformation comptable et par ricochet, accrotre sa crdibilit aux yeux des diffrents partenaires nationaux et internationaux. Le prsent ouvrage traite les aspects oprationnels du nouveau cadre rglementaire comptable de lespace OHADA, partant des techniques de comptabilisation de tous les lments dordre conomique, financier, fiscal et social de la vie des entits jusqu lillustration de ceuxci travers plusieurs cas corrigs mais aussi et surtout une illustration explicative du montagne des tats financiers personnels la fois sur le systme normal et le systme minimal de trsorerie. Ainsi, louvrage synthtise les diffrents travaux de son auteur pour apporter des rponses concrtes aux questions pratiques comptables. Enfin, pour suivre lvolution la comptabilit de lespace OHADA, louvrage est annex du rsum de chaque norme IFRS et IPSAS.
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⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
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To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.